SAS / SASU
Flexible companies, start-ups and foreign subsidiaries.
- Minimum capital €1
- Governance largely set by the articles
The World Desk Floor 3 · Europe
Room 303
France
Bienvenue. How may I help you?
The single online window, Kbis and SIREN, and the SIREN-based EORI.
The concierge
What do you need in France?
01 · Set up
Ways to be present
Registry: The single online window for business formalities (guichet unique, run by INPI) since 1 January 2023; registration in the trade and companies register (RCS).
SARL / EURL
Smaller businesses wanting a framework set by law.
- Minimum capital €1
- More statutory rules on management and transfers
Branch (succursale)
A foreign company operating as itself.
- Registered in the RCS; the parent is liable
01 · Set up
First registrations
- 01
Formation file
Signed articles, capital deposit certificate, proof of the registered office (lease or domiciliation), legal notice publication, beneficial owners’ declaration, and managers’ IDs, filed on the single window.
- 02
Kbis and SIREN
The registry issues the Kbis extract; the SIREN number identifies the company.
- 03
VAT
Small-business VAT exemption thresholds for 2026: €85,000 for sales of goods and €37,500 for services (base thresholds).
02 · Trade
Moving goods
- 01
From 1 January 2026, the EORI number is in SIREN format (FR + 9 digits); apply online with French customs
- 02
Classify goods under the EU tariff (TARIC); declare through customs systems, usually via an agent
- 03
Import VAT is self-assessed on the VAT return
03 · Close
Done when
Watch
- Older SIRET-based EORI numbers are being retired: check yours
Sources
Checked against
- French registry data guide 2026 zephira.ai
- Plus each authority’s own portal. Several points come from practitioner reports; where they disagreed, the text above says so.